This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community; at that time almost entirely located in the United States and the United Kingdom. For academics outside the networks of accounting...

Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of...

This study seeks to provide an account, drawing on previously unexamined archival material, of some of the events surrounding the American Institute of Certified Public Accountants' (AICPA) postulates and principles controversy in the late 1950s and early 1960s. We examine these events from the...

Purpose: This paper examines differences between UK and Saudi Muslims who hold insurance policies, with a particular focus on their awareness and perceptions of Takaful and conventional insurance policies and their choice of policies.Methodology/Approach: The overall research approach involves a...

Purpose – The paper examines a scarcely known research initiative, the Management Studies Research Division (MSRD), established at the London School of Economics and Political Science (LSE) in 1964, but moribund by 1972. Design/methodology/approach - The paper seeks to identify the conditions...